Nonprofit · EIN 57-0373677
PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA
Tax-exempt · COLUMBIA, SC 29210
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $87,552,673 | $87,557,413 | -$4,740 | $183,688,135 | $154,831,198 | $28,856,937 |
| December 31, 2024 | 990 | $82,761,098 | $84,512,229 | -$1,751,131 | $171,592,285 | $145,521,155 | $26,071,130 |
| December 31, 2023 | 990 | $76,929,989 | $79,475,003 | -$2,545,014 | $169,267,528 | $142,142,627 | $27,124,901 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $406,525
- Program service revenue
- $86,023,808
- Investment income
- $1,050,313
- Net rental income
- -$7,262
- Net gain from sales of assets
- $11,100
- Other revenue
- $72,027
Expenses
- Grants and similar amounts paid
- $977,973
- Compensation of officers, directors and key employees
- $871,179
- Other salaries and wages
- $36,514,987
- Salaries, compensation and benefits (total)
- $45,503,800
- Professional fundraising fees
- $0
- Accounting fees
- $147,009
- Occupancy
- $4,432,989
- Travel
- $353,770
- Depreciation
- $7,992,799
- Program services (functional)
- $63,362,115
- Management and general (functional)
- $23,780,810
- Fundraising (functional)
- $414,488
Balance sheet and other
- Total assets, start of year
- $171,592,285
- Total assets, end of year
- $183,688,135
- Total liabilities, end of year
- $154,831,198
- Net assets, end of year
- $28,856,937
- Land, buildings and equipment
- $142,755,485
- Publicly traded securities
- $556,839
- Net assets without donor restrictions
- $28,856,925
- Net assets with donor restrictions
- $12
- Gross receipts
- $87,586,637
- Employees
- 1,763
- Volunteers
- 22
- Year formed
- 1954
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Dr Franklin L Fant Jr | CEO Officer | 35 | $402,322 | $23,468 |
| Amanda Stamper | COO Officer | 40 | $244,614 | $42,723 |
| Kevin M Johnson | CFO Officer | 35 | $224,243 | $18,066 |
| Elizabeth King | Executive Director Highest-paid employee | 40 | $190,727 | $9,089 |
| Matthew Schorner | Executive Director Highest-paid employee | 40 | $171,738 | $8,307 |
| Leslie Anzalone | Executive Director Highest-paid employee | 40 | $162,651 | $14,168 |
| Stephanie Studnicka | Director of Clinical Ops. Highest-paid employee | 40 | $158,371 | $14,896 |
| Tracey Catanzaro | Director of IT Highest-paid employee | 40 | $157,762 | $14,761 |
| Anna Edwards | Board Member Trustee or director | 1 | $0 | $0 |
| Clarissa Whaley | Board Mamber Trustee or director | 1 | $0 | $0 |
| Fred Tolly III | Board Member Trustee or director | 1 | $0 | $0 |
| John Jackson | Board Member Trustee or director | 1 | $0 | $0 |
| John Long | Board Member Trustee or director | 1 | $0 | $0 |
| Julian Nexsen | Board Member Trustee or director | 1 | $0 | $0 |
| Martha Casto | Secretary Trustee or director | 1 | $0 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Paige Lewis | Board Member Trustee or director | 1 | $0 |
| Priscilla Holtzclaw | Board Member Trustee or director | 1 | $0 |
| Rebecca Albright | Board Member Trustee or director | 1 | $0 |
| Richard McCain | Board Member Trustee or director | 1 | $0 |
| Susan Green-Grove | Board Member Trustee or director | 1 | $0 |
| William Halligan | Chair Trustee or director | 1 | $0 |
| William Hancock | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Luther Fant | CEO Officer | 35 | $380,963 | $16,539 |
| Amanda Stamper | COO Officer | 40 | $230,411 | $16,539 |
| Kevin Johnson | CFO Officer | 35 | $205,840 | $14,060 |
| Elizabeth King | Director - IT Highest-paid employee | 40 | $175,073 | $15,310 |
| Leslie Anzalone | Executive Director Highest-paid employee | 40 | $158,706 | $14,834 |
| James Deel | Executive Director Highest-paid employee | 40 | $145,587 | $20,855 |
| Matthew Schorner | Director Therapy Services Highest-paid employee | 40 | $161,348 | $4,750 |
| Laura Shirer | Director - HR Highest-paid employee | 40 | $142,782 | $12,933 |
| Anna Edwards | Board Member Trustee or director | 1 | $0 | $0 |
| Clarissa Whaley | Board Mamber Trustee or director | 1 | $0 | $0 |
| Deborah Foster | Board Member Trustee or director | 1 | $0 | $0 |
| Eric Skidmore | Board Member Trustee or director | 1 | $0 | $0 |
| Joel Ledbetter | Board Member Trustee or director | 1 | $0 | $0 |
| John Jackson | Board Member Trustee or director | 1 | $0 | $0 |
| John Long | Board Member Trustee or director | 1 | $0 | $0 |
| Julian Nexsen | Board Member Trustee or director | 1 | $0 | $0 |
| Martha Casto | Secretary Trustee or director | 1 | $0 | $0 |
| Paige Lewis | Board Member Trustee or director | 1 | $0 | $0 |
| Priscilla Holtzclaw | Board Member Trustee or director | 1 | $0 | $0 |
| R Holloway | Vice- Chair Trustee or director | 1 | $0 | $0 |
| Richard McCain | Board Member Trustee or director | 1 | $0 | $0 |
| Robert Warren | Board Member Trustee or director | 1 | $0 | $0 |
| Stacy Brennan | Board Member Trustee or director | 1 | $0 | $0 |
| Susan Green-Grove | Board Member Trustee or director | 1 | $0 | $0 |
| William Halligan | Chair Trustee or director | 1 | $0 | $0 |
| William Hancock | Board Member Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Luther F Fant | CEO Officer | 39 | $349,433 | $14,619 |
| Amanda Stamper | COO Officer | 40 | $220,435 | $12,592 |
| Matthew Schorner | Director Therapy Services Highest-paid employee | 40 | $157,191 | $4,537 |
| Cindy Robbins | Executive Director Highest-paid employee | 40 | $157,163 | $2,926 |
| Leslie Anzalone | Executive Director Highest-paid employee | 40 | $149,528 | $10,328 |
| James Deel | Executive Director Highest-paid employee | 40 | $147,139 | $10,631 |
| Tracey Catanzaro | Director - IT Highest-paid employee | 40 | $144,163 | $10,088 |
| Kevin M Johnson | CFO Officer | 39 | $90,233 | $4,086 |
| Dr Priscilla W Holtzclaw | Board Member Trustee or director | 1 | $0 | $0 |
| Dr Richard S McCain | Board Member Trustee or director | 1 | $0 | $0 |
| Dr Stacy Van Pelt Brennan | Board Member Trustee or director | 1 | $0 | $0 |
| Joel D Ledbetter | Board Member Trustee or director | 1 | $0 | $0 |
| John S Long | Board Member Trustee or director | 1 | $0 | $0 |
| Mark Clary | Board Member Trustee or director | 1 | $0 | $0 |
| Martha Casto | Secretary Trustee or director | 1 | $0 | $0 |
| Mrs Clarissa W Whaley | Board Mamber Trustee or director | 1 | $0 | $0 |
| Mrs Susan Green-Grove | Board Member Trustee or director | 1 | $0 | $0 |
| Paige Parsons-Lewis | Board Member Trustee or director | 1 | $0 | $0 |
| Reverend Dr Deborah Foster | Board Member Trustee or director | 1 | $0 | $0 |
| Reverend Dr Eric Skidmore | Board Member Trustee or director | 1 | $0 | $0 |
| William F Halligan | Chair Trustee or director | 1 | $0 | $0 |
| William H Hancock CPA | Board Member Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2817 ASHLAND RD, COLUMBIA, SC 29210-5009
- Principal officer (990 for 2025)
- L Franklin Fant, 2817 Ashland Road, Columbia, SC 29210
- Signed the 990
- L Franklin Fant, CEO
- Phone
- (803) 772-5885
- Return prepared by
- Forvis Mazars LLP
Mission
PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA OPERATES SIX NOT-FOR-PROFIT CONTINUING CARE RETIREMENT COMMUNITIES AND IS ASSOCIATED WITH THE PRESBYTERIAN CHURCH (USA) AND OFFERS A VARIETY OF LIFESTYLE CHOICES TO MEET THE DIVERSE AND CHANGING NEEDS OF TODAY'S SENIORS. THEIR MISSION STATEMENT: WE ARE A COMPASSIONATE CHRISTIAN MINISTRY DEDICATED TO ENRICHING THE QUALITY OF LIFE FOR SENIORS OF ALL FAITHS.
Program accomplishments
- The Organization currently operates six retirement communities in various locations across South Carolina providing independent living accommodations, assisted living and skilled nursing. In 2025, an average of 933 residents were served each month across the continuum of care. The Organization also provides assistance in the form of reduced fees to qualifying residents who have exhausted their financial resources. The charges foregone related to this assistance, or financial subsidy, net of recoveries, amounted to $977,973 and $1,040,708 during 2025 and 2024, respectively. There were 18 residents assisted in 2025 and 15 residents served in 2024.Expenses $63,362,115 · grants $977,973 · revenue $86,023,808
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0373677
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1959
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P750)
- Assets (IRS master file)
- $183,688,135
- Income (IRS master file)
- $87,586,637
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $87,552,673 | $87,557,413 | $183,688,135 | XML |
| 990 | December 2024 | $82,761,098 | $84,512,229 | $171,592,285 | XML |
| 990 | December 2023 | $76,929,989 | $79,475,003 | $169,267,528 | XML |
| 990 | December 2022 | $64,282,082 | $68,667,547 | $169,328,957 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0373677).
Questions about PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA
- What is the EIN of PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA?
- The employer identification number (EIN) of PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA is 57-0373677.
- Is PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1959.
- Are donations to PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA?
- The 990 for the year ended December 31, 2025 names L Franklin Fant.
- Who are the officers and directors of PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA?
- The 990 for the year ended December 31, 2025 lists 22 people; 8 received compensation from the organization, the highest $402,322 (Dr Franklin L Fant Jr, CEO).
- How much revenue does PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $87,552,673, expenses of $87,557,413 and total assets of $183,688,135 at year end.
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- EPWORTH CHILDRENS HOME EIN 57-0314389 · last filed 990 for 2025
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All nonprofits in COLUMBIA · South Carolina · Human services